Sunrise Immigration Consultants Pvt. Ltd. Vs CCE & ST- Chandigarh (CESTAT Chandigarh) The facts of the case are not in dispute that a dispute between the appellant and the revenue was going on whether they were liable to pay service tax on their activity or not on export of services for the prior period. The […]
CBIC provides the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 vide Notification No. 05/2021-Union Territory Tax (Rate) | Dated: 14th June, 2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 05/2021-Union Territory Tax (Rate) | Dated: 14th June, 2021 G.S.R. 407(E).—In exercise of the […]
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. Notification No. 04/2021-Union Territory Tax (Rate) | Dated: 14th June, 2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 04/2021-Union Territory Tax […]
CBIC provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 vide Notification No. 05/2021- Integrated Tax (Rate) | Dated: 14th June, 2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 05/2021- Integrated Tax (Rate) | Dated: 14th June, 2021 G.S.R. 406(E).—In exercise of the […]
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. Notification No. 04/2021- Integrated Tax (Rate) | Dated: 14th June, 2021 MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 04/2021- Integrated Tax (Rate) […]
CBIC provides the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 vide Notification No. 05/2021-Central Tax (Rate) | Dated: 14th June, 2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 05/2021-Central Tax (Rate) | Dated: 14th June, 2021 G.S.R. 405(E).—In exercise of the powehfrs conferred […]
CBIC amends notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. Notification No. 04/2021-Central Tax (Rate) | Dated: 14th June, 2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 04/2021-Central Tax (Rate) | Dated: 14th […]
CBIC rescinds notification No. 30/2021-Customs, dated 01.05.2021 by which IGST on Import of Oxygen Concentrators for personal use was reduced from 28% to 12% till 30.06.2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 33/2021-Customs | Dated: 14th June, 2021 G.S.R. 401(E).—In exercise of the powers conferred by sub-section (1) of section 25 […]
Autodesk Asia Pvt. Ltd. Vs ACIT (ITAT Bangalore) Given the definition of royalties contained in Article 12 of the DTAAs mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the Income Tax Act to deduct tax at source, as the distribution […]
Provided further that in case an Insured woman who is in receipt of maternity benefit and due to reason of which, a shorter contribution period is available to her in the contribution period ending in which the Maternity Benefit falls, she shall be qualified to claim sickness benefit in the corresponding benefit period if the contribution in respect of her were payable for not less than half the number of days available for working in such contribution period
